Analisis Pengaruh Kompetensi SDM, Asimetri Informasi dan Whistleblowing terhadap Fraud Pada BUMDes di Kabupaten Lombok Utara

Ni Ketut Sriwinarti; Dinda Puspita Ayu; Dina Adnyani Putri

doi:10.55606/jurimea.v6i2.2326

Authors

Ni Ketut Sriwinarti Universitas Bumigora Mataram, Nusa Tenggara Barat
Dinda Puspita Ayu Universitas Bumigora Mataram, Nusa Tenggara Barat
Dina Adnyani Putri Universitas Bumigora Mataram, Nusa Tenggara Barat

DOI:

https://doi.org/10.55606/jurimea.v6i2.2326

Keywords:

Human Resource Competency; Information Asymmetry; Whistleblowing; Fraud; Village-Owned Enterprises.

Abstract

This study aims to analyze the influence of human resource competence, information asymmetry, and whistleblowing on fraud at BUMDes in Gangga Subdistrict, North Lombok Regency. The study employs a mixed-methods approach using questionnaires and in-depth interviews. The results indicate that: (1) human resource competence has a negative and significant effect on fraud because low levels of accounting and administrative understanding increase the risk of fraud, (2) information asymmetry has a positive and significant effect on fraud, and (3) whistleblowing has no significant effect due to a lack of public understanding and a system that is not yet functioning optimally. Collectively, these three variables influence the occurrence of fraud. This study emphasizes the importance of improving managerial competence, ensuring information transparency, and strengthening the whistleblowing system to minimize the risk of fraud in BUMDes

References

Cressey, xD. xR. x(1953). xOther xpeople’s xmoney; xa xstudy xof xthe xsocial xpsychology xof xembezzlement. xPatterson xSmith.

Dewi. x(2021). xhe xImportance xOf xInformation xTransparency xIn xPreventing xFraud xIn xVillage xGovernment xOrganizations. xJournal xOf xVillage xGovernance, x3(2), x45–62. xhttps://doi.org/Https://Doi.Org/10.2458/Jvg.2021.9875.

Dewi, xL. xP., xSunaryo, xK., x& xYulianti, xR. x(2022). xPengaruh xkompetensi xaparatur, xmoralitas xindividu, xbudaya xorganisasi, xpraktik xakuntabilitas, xdan xwhistleblowing xterhadap xpencegahan xfraud xdalam xpengelolaan xdana xdesa x(Studi xempiris xpada xdesa xdi xKecamatan xPrambanan, xKlaten). xJurnal xAkuntansi xTrisakti, x9(2), x323–340.

Ekawati, xE., x& xSari, xY. xM. x(2024). xFinancial xgovernance : xCases xat xVillage-Owned xEnterprises x( xBUMDEs x) xin xLampung xProvince. x6(1), x105–116.

Eskasari, xP. x(2018). xPengaruh xMoralitas xIndividu, xAsimetri xInformasi, xEfektivitas xPengendalian xInternal, xdan xKeadilan xOrganisasi xTerhadap xKecenderungan xKecurangan x( xFraud x) xAkuntansi x(Studi xEmpiris xpada xBadan xUsaha xMilik xDaerah xKota xSurakarta). x1, x233–244.

Fahreza, xM. xB., xNugroho, xW. xS., x& xPurwantini, xA. xH. x(2022). xPengaruh xKepatuhan xPelaporan xKeuangan x, xSistem xPengendalian xInternal x, xWhistleblowing xSystem x, xDan xKompetensi xAparatur xDesa xTerhadap xPencegahan xFraud xPengelolaan xDana xDesa x( xStudi xEmpiris xPada xDesa xDi xKecamatan xKemiri xKabupaten xPurworejo x). x584–605.

Gayatri, xN., xYuniarta, xG. xA., xAk, xS. xE., xSi, xM., x& xPrayudi, xM. xA. x(2018). xPengaruh xkepuasan xkompensasi, xasimetri xinformasi, xsistem xpengendalian xinternal xterhadap xkecenderungan xterjadinya xkecurangan x(fraud) xdalam xorganisasi x(Studi xEmpiris xpada xOrganisasi xSektor xPublik xdi xKabupaten xBuleleng). xJIMAT x(Jurnal xIlmiah xMahasiswa xAkuntansi) xUndiksha, x8(2).

Islamiyah, xF., xMade, xA., x& xSari, xA. xR. x(2020). xPengaruh xkompetensi xaparatur xdesa, xmoralitas, xsistem xpengendalian xinternal, xdan xwhistleblowing xterhadap xpencegahan xfraud xdalam xpengelolaan xdana xdesa xdi xKecamatan xWajak. xJurnal xRiset xMahasiswa xAkuntansi, x8(1).

Jomparnd. x(2025). xStrengthening xHuman xResource xCompetencies xFor xOperational xEffectiveness xIn xVillage xOwned xEnterprises. xJurnal xIlmiah xJk, x23–36. xhttps://doi.org/Https://Doi.Org/10.3207/Jk.2025.110323.

Kadek, xD. xD. xY., xDewi, xD. xM., x& xEdy, xS. x(2018). xPengaruh xBystander xEffect, xWhistleblowing, xAsimetri xInformasi xDan xReligiusitas xTerhadap xKecenderungan xKecurangan xPada xBadan xUsaha xMilik xDesa x(Bumdes) xDi xKecamatan xBusungbiu. xJimat x(Jurnal xIlmiah xMahasiswa xAkuntansiJurnal xIlmiah xMahasiswa xAkuntansi x), x2, x130–147.

Laksmi, xP. xS. xP., x& xSujana, xI. xK. x(2019). xPengaruh xkompetensi xSDM, xmoralitas xdan xsistem xpengendalian xinternal xterhadap xpencegahan xfraud xdalam xpengelolaan xKeuangan xDesa. xE-Jurnal xAkuntansi xUniversitas xUdayana, x26(3), x2155–2182.

Norbarani, xL., x& xRahardjo, xS. xN. x(2012). xPendeteksian xkecurangan xlaporan xKeuangan xdengan xanalisis xfraud xTriangle xyang xdiadopsi xdalam xsas xno. x99. xFakultas xEkonomika xdan xBisnis.

Nursin, xDepianti, xSyamsuddin, xN. x(2023). xPengaruh xKualitas xSDM x, xPemanfaatan xTeknologi xInformasi x, xSistem xPengendalian xIntern xterhadap xPengelolaan xKeuangan xDana xDesa xdengan xKecerdasan xSpiritual xSebagai xVariabel xModerasi. x7, x77–101.

Owotemu, xA. xE., xBernardi, xR., x& xNwosu, xC. x(2024). xEffect xof xLeadership xApproaches xon xOrganisational xManagement x& xEconomic xGrowth. xOpen xAccess xLibrary xJournal, x11, xe12548.

Pajak.Go.Id. x(2024). xPajak xPangkalanbun xAjak xMaksimalkan xPotensi xDesa xMelalui xBumdes.

Pramudyastuti, xO. xL., xRani, xU., xNugraheni, xA. xP., x& xSusilo, xG. xF. xA. x(2021). xPengaruh xpenerapan xwhistleblowing xsystem xterhadap xtindak xkecurangan xdengan xindependensi xsebagai xmoderator. xJIA x(Jurnal xIlmiah xAkuntansi), x115–135.

Priandini, xE. xA. xM., x& xBiduri, xS. x(2023). xPengaruh xKompetensi xSumber xDaya xManusia, xWhistleblowing xSystem, xMoralitas xIndividu, xDan xSistem xPengendalian xInternal xTerhadap xPencegahan xFraud xDalam xPengelolaan xDana xBUMDes xdi xKabupaten xSidoarjo. xInnovative xTechnologica: xMethodical xResearch xJournal, x2(4), x13.

Putra, xV. xA., x& xWahyu, xP. xM. x(2025). xAccountability, xtransparency, xand xfraud xpropensity xin xvillage xgovernments: xThe xmediating xrole xof xjustice. xJournal xof xAccounting xand xInvestment, x26(2), x579–599.

Putri, xD. xA. xR., xRahmawati, xE., x& xSofyani, xH. x(2018). xAsimetri xInformasi xDan xMandatory xDisclosure xKonvergensi xInternational xFinancial xReporting xStandard: xEfek xTerhaadap xRelevansi xNilai xInformasi xLaba xDan xNilai xBuku. xMedia xRiset xAkuntansi, xAuditing x& xInformasi, x18(1), x1–18.

Radarlombok.Go.Id. x(2021). xRp x111 xJuta xDana xBumdes xMart xSokong xDigelapkan. xRetrieved.

Setiawan, xA. xB., xAulia, xU., x& xHutomo, xY. xP. x(2025). xPengaruh xkompetensi xsumber xdaya xmanusia, xasimetri xinformasi xdan xwhistleblowing xterhadap xpencegahan xkecurangan xpada xBadan xUsaha xMilik xDesa x(BUMDes) xdi xKabupaten xSukabumi. xJurnal xAkuntansi xKompetif, x8(1), x15–23.

Siregar, xS. xR. x(2020). xTransparency xAnd xAccountability xIn xVillage-Owned xEnterprises: xA xCase xStudy xIn xIndonesia. xJournal xOf xVillage xGovernance, x112-125. xhttps://doi.org/Https://Doi.Org/10.12972/Jvg.2020.123.

Sugiyono. x(2019). xMetodologi xPenelitian xKuantitatif, xKualitatif xdan xR x& xD. xAlfabeta.

Widjajanti, xA., x& xWahyuni, xW. x(2019). xPengaruh xMoralitas xAparat xdan xAsimetri xInformasi xTerhadap xKecenderungan xKecurangan xAkuntansi x(Studi xEmpiris xPemerintah xKota xSurabaya). xJurnal xAkuntansi, x1(1), x43–62.

Widyadhana, xK. xA., x& xDP, xR. xT. xK. x(2025). xEfektivitas xWhistleblowing xDalam xFraud xDetection: xPilar xTransparansi xAtau xRisiko xRetaliasi? xJurnal xEkonomi, xBisnis xDan xManajemen, x4(2), x78–93.

Yunita xAfin xNur, xYusra xMuhammad, x& xR. xP. xG. xR. x(2022). xKeywords :Pengaruh xAsimetri xInformasi, xKeefektifan xPengendalian xInternal, xKomitmen xOrganisasi xDan xKompetensi xTerhadap xKecenderungan xFraud xDalam xPengelolaan xKeuangan xDesa xDi xPemerintah xKota xLhokseumawe. xJurnal xEkonomika xIndonesia xUnimal x, x2, x11(November x2020), x5–10.

Zahra xAvissa, xY. xB. xH. x(2023). xPengaruh xProactive xFraud xAudit, xKompetensi xAuditor, xAsimetri xInformasi xDan xEfektivitas xWhistleblowing xSystem xTerhadap xPencegahan xFraud. xJurnal xEkonomi xTrisakti, x3(2), x3321–3330.